Surprise test

1.

What could be the appropriate label for the highlighted line item?

Preferred interest in general partner of Kinder Morgan Energy Partners

Preferred interest in general partner of KMP

Preferred interest in general partner of Kinder Morgan Energy Partners, L.P.

None of the above

2.

Based on the below information can we collect the footnote information?

Yes, we can collect the information as footnote

NO, we can’t collect this info...

Collect as SD

None of the above

3.

In cash flow statement company has reported Net cash outflow / inflow before financing activities as a total of operating activities and few other components. In this case can we consider this line as standard?

Yes, it should be standard

No, we should “X” out this label.

It should be SD

None of the above

4.

Company has reported per share labels as “Earnings per share before dilution" & "Earnings per share after dilution”. What could be the labeling for these line items?

Basic & Diluted

Earning per share Basic & Earning per share Diluted

Before dilution & After dilution

None of the above

5.

What is the appropriate label for the below highlighted line item.

U.S. treasury securities, at fair value

US treasury securities, at fair value

U.S. Treasury securities, at fair value including pledged securities

None of the above

6.

Company has reported footnote for Income tax expense in text format (Please refer the screen shot), In this case can we collect footnote?

True

False

7.

What is the label for financing activities in the below given screenshot if the label for operating and investing activities is net cash flow from operating / investing activities.

Net cash flow from / used in financing activities

Net cash flow from financing activities

Net cash flows from / used in financing activities

8.

Company has reported breakup for cash flow from operating activities in note 28. Can we collect this information ?

Yes, we can collect this information as standard.

No

Collect as SD

None of the above

9.

In cash flow statement company has reported breakup for Adjustments for items not included in cash flow in notes part( refer screen shot) In this case can we collect the breakup ?

Yes, we need to collect the collect the breakup and consider them as standard

No, we should not collect the breakup from notes

Collect and assign as SD

None of the above

10.

If ORG time slice is Three months ended 2016, which time period will reflects in Default view?

2015 Q1

2016 Q1

2015 Annual

2015 Q4

11.

Company has reported par value as 0.33-1/3 per share, what is the value need to be collected in TDP?

0.33

33

0.33333

0.333

12.

What is the period type and length for Feb-27-2016?(Please refer below screen shots)

W & 52

W&53

Y&1

M &12

13.

What will be the appropriate label for highlighted line item?

Accounts payable / receivable

Increase / decrease in accounts payable

Accounts payable

None of the above

14.

What is the appropriate like period validation to clear the validation for highlighted cells?

As reported

Prelim/final difference

Reclassification

Restatement

15.

Is the collected label correct

YES

NO

Surprise test - April